Audit and operational support for the permanent improvement of the accounting and financial internal control system (CICF) Text automatically translated in your browsing language Automatically translated

25MA002

The services are paid for by flat-rate prices. The Department of Savoie was one of the 25 experimental authorities for the certification of accounts, under Article 110 of the Law of 7 August 2015 on the new territorial organisation of the Republic (NOTRé): experimentation with "systems to ensure the regularity, sincerity and fidelity of the accounts of local authorities and their groupings", this experimentation should make it possible to establish the prerequisites and necessary for the certification of the accounts of the local public sector, whether it is the nature of the financial statements, the applicable accounting standards, the deployment of internal accounting and financial control or the information systems used. In this context, the Court of Auditors has carried out since 2017 a global diagnosis of entry and then targeted audits dealing with the reliability of the accounts of the department of Savoie. Candidates who would like to consult either the Global Input Diagnosis or the Targeted Audits will be able to request the transmission of these documents on the AWS platform according to the following process: Identify the case on the platform. Click on the "Correspond to buyer" icon and then click on "Ask a question" to make the request for access to documents. To perform this step it is imperative to identify yourself on the AWS platform. In return, the contracting authority’s representative sends the documents to the applicant by means of an individualised message. Once the documents have been received, the candidate undertakes to respect strict confidentiality of the documents, the information contained therein being the property of the Department, they may under no circumstances be copied/reproduced, duplicated and/or disseminated in any way whatsoever, totally or partially and for an unlimited period of time. The 2021, 2022 and 2023 accounts of the community were then uncertified. The reports of the External Auditor for the years 2022 and 2023 are attached. Applicants who would also like to consult the interim phase reports on the 2022 and 2023 internal control framework will be able to request the transmission of these documents on the AWS platform according to the following process: Identify the case on the platform. Click on the "Correspond to buyer" icon and then click on "Ask a question" to make the request for access to documents. To perform this step it is imperative to identify yourself on the AWS platform. In return, the contracting authority’s representative sends the documents to the applicant by means of an individualised message. Once the documents have been received, the candidate undertakes to respect strict confidentiality of the documents, the information contained therein being the property of the Department, they may under no circumstances be copied/reproduced, duplicated and/or disseminated in any way whatsoever, totally or partially and for an unlimited period of time. Pending a possible decision at national level on whether or not certification of the accounts of local and regional authorities is compulsory, the Regional Council of Savoie has decided to: Do not have the Department's accounts certified for the time being Continue work to strengthen internal control and control risks In addition, Order No 2022-408 of 23 March 2022 changed the financial responsibility of public managers, with the implementation of a unified jurisdictional regime (authorising officers or accounting officers) since 1 January 2023. This new responsibility of public managers raises several challenges for the Department: - The issue of ownership by the agents involved in the accounting chain of this new concept, understanding that internal control is a tool to both make the management of the devices by the community more reliable and secure, but also to secure the agents themselves in their professional practice. - Management challenge by promoting the management of accounting activities, with controls based on the most worrying points (identified by risk mapping) replacing systematic control activities - Attractiveness of the positions involved in the accounting chain with an increase in responsibilities. This new responsibility of public managers therefore requires the Department to: - To guard against the risks of incurring the responsibility of the authorising officer and his departments - To secure financial and accounting practices by supporting and disseminating good practices - To achieve and/or maintain a level of quality comparable to that sought during the certification of accounts - To strive for a uniformity of accounting practices and internal control The Savoie Departmental Council wishes to improve its accounting and financial internal control system in a sustainable manner, with three main objectives: 1. Achieve a level of internal control quality similar to that required for account certification 2. Have an internal accounting and financial control system that guards against the risks of incurring the responsibility of the authorising officer and his departments and secure financial and accounting practices by supporting and disseminating good practices 3. To strive for a standardization of accounting practices and internal control at the level of the Department but also with the Departmental Payroll Text automatically translated in your browsing language Automatically translated

Electronic via:
https://www.marches-publics.info/mpiaws/index.cfm?fuseaction=demat.termes&IDM=1618709

Electronic submission: required
https://www.marches-publics.info/mpiaws/index.cfm?fuseaction=demat.termes&IDM=1618709

Not available

29/04/2025 14:00

FR France
FRK27 Savoie

79212100 - Financial auditing services

79212200 - Internal audit services

79210000 - Accounting and auditing services

Criterion:
Type: quality
Description: Valeur technique
Weight (percentage, exact): 60
Criterion:
Type: quality
Description: Performances en matière de protection de l'environnement
Weight (percentage, exact): 10
Criterion:
Type: price
Description: Prix des prestations
Weight (percentage, exact): 30

Not available

Not available

Not available